C-48.1, r. 6 - Code of ethics of chartered professional accountants

Section 24 Disposition versions

2012-09-01

24. A member shall avoid any misrepresentation with respect to his level of competence or the efficiency of his own services, the professional services generally performed by the other persons who carry out their professional activities within the partnership or joint-stock company within which the member practises his profession, or the services generally performed by members of the profession. If the interest of a client so requires, he shall, with the authorization of such client, consult another member of the Order, another professional or another competent person, or refer such client to one of these persons.

O.C. 58-2003, s. 24; O.C. 779-2004, s. 8; O.C. 944-2010, s. 8; S.Q. 2012, c. 11, s. 42.